Skip to Content
Lee County Revenue, Alabama

Homestead Exemptions

What is a Homestead Exemption?

A Homestead Exemption is available to eligible homeowners who occupy their property as their primary residence. Property receiving a Homestead Exemption is assessed at 10% of its market value.

Important Taxpayer Notice

It is the responsibility of the taxpayer to apply for and claim the Homestead Exemption. The exemption is not automatically applied when a property is purchased.

Requirements

  • The property must be owned by the person(s) claiming the exemption.
  • The owner(s) must occupy the residence as their primary residence.
  • The owner(s) must live in the home on October 1 of the year the exemption is claimed.
  • A Homestead Exemption must be filed between October 1 and December 31 of the year the property is purchased.
  • A new application may be required if there is a change to the deed or ownership or a change in who occupies the residence.
  • Additions, improvements, or modifications to structures on the property must be reported.

Homestead Exemption Categories

Select a category below to explore specific exemption tiers and details:

Homestead Exemption Class 1 Homestead Exemption Class 2 Homestead Exemption Class 3 Homestead Exemption Class 4